Capital structure and earnings manipulation

Anton Miglo

doi:10.1016/j.jeconbus.2010.05.001

Capital structure and earnings manipulation

Anton Miglo^*

^*Corresponding author for this work

University of Bridgeport

Research output: Contribution to journal › Article › peer-review

4 Citations (SciVal)

Original language	English
Pages (from-to)	367-382
Number of pages	16
Journal	Journal of Economics and Business
Volume	62
Issue number	5
DOIs	https://doi.org/10.1016/j.jeconbus.2010.05.001
Publication status	Published (VoR) - Sept 2010

Funding

I would like to thank an anonymous referee, the JEB editors Sherrill Shaffer and Keneth Kopecky, Glenn Boyle, Claude Fluet, Hikmet Gunet, Pierre Lasserre, Pierre Liang, Nicolas Marceau, Michel Robe, and the seminar and conference participants at UQAM, University of Canterbury, the 2009 AFA, 2008 NFA, 2006 FMA, 2005 FMA European Meetings, 2005 Swiss Financial Market Association, 2005 WEAI, 2003 CEA and 2003 FFA annual meetings for their helpful discussions and comments. I am also thankful for the financial support awarded by the Social Sciences and Humanities Research Council of Canada (SSHRC) and the Institut de finance mathématique de Montréal. Many thanks to Peter Huffman and Bennett Minchella for editing assistance.

Keywords

Design of securities
Double-moral hazard
Earnings manipulation
Intertemporal substitution
Property rights

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10.1016/j.jeconbus.2010.05.001

Cite this

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title = "Capital structure and earnings manipulation",

keywords = "Design of securities, Double-moral hazard, Earnings manipulation, Intertemporal substitution, Property rights",

author = "Anton Miglo",

note = "Funding Information: I would like to thank an anonymous referee, the JEB editors Sherrill Shaffer and Keneth Kopecky, Glenn Boyle, Claude Fluet, Hikmet Gunet, Pierre Lasserre, Pierre Liang, Nicolas Marceau, Michel Robe, and the seminar and conference participants at UQAM, University of Canterbury, the 2009 AFA, 2008 NFA, 2006 FMA, 2005 FMA European Meetings, 2005 Swiss Financial Market Association, 2005 WEAI, 2003 CEA and 2003 FFA annual meetings for their helpful discussions and comments. I am also thankful for the financial support awarded by the Social Sciences and Humanities Research Council of Canada (SSHRC) and the Institut de finance math{\'e}matique de Montr{\'e}al. Many thanks to Peter Huffman and Bennett Minchella for editing assistance. ",

year = "2010",

month = sep,

doi = "10.1016/j.jeconbus.2010.05.001",

language = "English",

volume = "62",

pages = "367--382",

journal = "Journal of Economics and Business",

issn = "0148-6195",

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number = "5",

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T1 - Capital structure and earnings manipulation

AU - Miglo, Anton

N1 - Funding Information: I would like to thank an anonymous referee, the JEB editors Sherrill Shaffer and Keneth Kopecky, Glenn Boyle, Claude Fluet, Hikmet Gunet, Pierre Lasserre, Pierre Liang, Nicolas Marceau, Michel Robe, and the seminar and conference participants at UQAM, University of Canterbury, the 2009 AFA, 2008 NFA, 2006 FMA, 2005 FMA European Meetings, 2005 Swiss Financial Market Association, 2005 WEAI, 2003 CEA and 2003 FFA annual meetings for their helpful discussions and comments. I am also thankful for the financial support awarded by the Social Sciences and Humanities Research Council of Canada (SSHRC) and the Institut de finance mathématique de Montréal. Many thanks to Peter Huffman and Bennett Minchella for editing assistance.

PY - 2010/9

Y1 - 2010/9

KW - Design of securities

KW - Double-moral hazard

KW - Earnings manipulation

KW - Intertemporal substitution

KW - Property rights

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DO - 10.1016/j.jeconbus.2010.05.001

M3 - Article

AN - SCOPUS:77955052185

SN - 0148-6195

VL - 62

SP - 367

EP - 382

JO - Journal of Economics and Business

JF - Journal of Economics and Business

IS - 5

ER -

Capital structure and earnings manipulation

Funding

Keywords

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